This ledger covers the period February 1907-March 1911. As the account book of final entry it summarizes transactions relating to the distribution and sale of phonographs and records. There are stock, cash, general expense, capital, and other accounts, including accounts with the Foreign Department and one account called "Film Plant." The spine is stamped "Ledger  2  N.P.Co." It is labeled "March 1st 1907 to Feby 28th 1911." The book contains 1005 numbered pages and an index; many pages are blank.